Sams Surplus Supply had the following inventory situations to consider at January 31, its year end:

Which of the following items should Sams Surplus Supply include in its inventory?

1. Goods held on consignment for MailBoxes Etc. since December 22

2. Goods that are still in transit and were shipped to a customer, FOB destination, on January 28

3. Goods that are still in transit and were purchased from a supplier, FOB destination, on January 25

4. Goods that are still in transit and were purchased from a supplier, FOB shipping point, on January 29

5. Freight costs due on goods in transit from item 4 above

6. Freight costs due on goods in transit from item 2 above